{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-17.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/10/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) Section 744 (meaning of taking income into account in charging income tax for section 743) is amended as follows.\n(2) In subsection (1) for “743(1) and (2)” substitute “ 743 ”.\n(3) In subsection (2)—\n(a) in paragraph (a) omit “or value of the benefit”, and\n(b) in paragraph (b) for “income charged” substitute “ the income mentioned in section 721(2) ”.\n(4) In subsection (3) for “that income” substitute “ the income mentioned in section 728(1)(a) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/10/paragraph/17",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}